https://www.taxtmi.com/highlights?id=103500 Section 80G(5)(i) treats non-inclusion of income under sections 11 and 12, or under section 10(23C), as alternative conditions for approval. An educational institution claiming exemption under section 10(23C)(iiiad) need not also hold registration under section 12AB solely to satisfy the approval requirement. The competent authority must examine whether the institution is covered by section 10(23C)(iiiad) and cannot reject its section 80G application only because section 12AB registration is absent. Approval remains subject to verification of the claimed statutory coverage. en-us Tue, 08 Sep 2026 08:42:19 +0530 Tue, 08 Sep 2026 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103500 Section 80G(5)(i) treats non-inclusion of income under sections 11 and 12, or under section 10(23C), as alternative conditions for approval. An educational institution claiming exemption under section 10(23C)(iiiad) need not also hold registration under section 12AB solely to satisfy the approval requirement. The competent authority must examine whether the institution is covered by section 10(23C)(iiiad) and cannot reject its section 80G application only because section 12AB registration is absent. Approval remains subject to verification of the claimed statutory coverage. Highlights Income Tax Tue, 08 Sep 2026 08:42:19 +0530 https://www.taxtmi.com/highlights?id=103500